Can I file a Spring Tuition payment as part of my 2003 taxes?

Q: I sent out the Spring Tuition payment for my daughter who is in her second year of College. The payment was sent out on December 29th of 2003. Am I allowed to include this as part of my 2003 tuition payments or does it need to be part of 2004? —Jay, Sharon

The following answer was provided by Barry Beck, CPA, Barry D Beck, CPA, PFS, DABFA.

A: Almost all individuals are cash basis taxpayers. Therefore you must use the tuition payment in the year the check was written. Of course, it would be counted if you wrote the check held it and mailed it later.